The above-the line deduction for higher education tuition and fees.

FORBES: IRS Filing Season Delay

If you file a Schedule A meaning you itemize deductions or if you claim above-the-line deductions for higher education tuition and fees or educator expenses, the IRS is asking you to wait until mid- to late-February 2011 to file.

FORBES: IRS Filing Season Delay

How can a party that wants to curb the state and encourage personal responsibility object to university tuition fees and the stimulation of a competitive market in higher education?

ECONOMIST: Bagehot

That's why we took the decision, supported across the range of higher education, to look carefully at student support and tuition fees.

BBC: News | UK Politics | Donald Dewar's speech

So the Dearing committee has some justification in arguing that, even after the introduction of tuition fees, state spending on higher education should continue to grow in line with national income, and that this would be a wise investment.

ECONOMIST: Universities